GroundRules
AS 43.55.060: Delinquency.
Where this section sits in the code
- Title 43. Revenue and Taxation.
- Chapter 55. Oil and Gas Production Tax and Oil Surcharge.
When the tax provided for in this chapter becomes delinquent, it bears interest as provided in AS 43.05.225(1). If any person fails to make a report required by this chapter, within the time prescribed by law for the report, the department shall examine the books, records and files of the person to determine the amount and value of the production to compute the tax, and the department shall add to the tax the cost of the examination, together with any penalties accrued.
Collected 2026-09-02T06:19:28Z. Source file · JSON